Contribution bases, minimums, maximums and the high-earner surcharge

Terms used

• Cotización — Cotización is the social security contribution you and your employer pay, calculated on your contribution base.
• Convenio — The convenio is the collective agreement for your sector, which sets job categories and pay.
• Pagas extra — Pagas extra are extra payments, often two a year, paid on top of your monthly salary.
• Cuota de solidaridad — The cuota de solidaridad is an extra contribution charged on pay above the maximum base.

Key rules

• Base: Your contributions are calculated on your pay, kept between the minimum and maximum for your group.
• Groups: Groups 1 to 7 are measured monthly and groups 8 to 11 daily.
• Maximum: The maximum base is the same for all groups and is updated every year.
• Bonuses: Bonuses and extra payments count towards your base.

How your base is set

Your contribution base is your pay, held between a minimum and a maximum. Social security deductions are a percentage of that base, not of your exact pay. The same base also feeds your later pension, so limits on the base limit both.

Your group sets the minimum

Your employer puts you in one of 11 cotización groups. The group follows your professional category in your collective agreement (convenio) or your contract. Group 1 is engineers and graduates. Group 11 is workers under 18.

• Groups 1 to 7 are measured per month.
• Groups 8 to 11 are measured per day.

The minimum for groups 1 to 7 follows the minimum wage, plus a share for extra payments. Groups 8 to 11 have a daily minimum. If your pay is below your group's minimum, contributions are still calculated on the minimum.

The maximum is the same for everyone

The maximum base is the same for every group. It rises each year with the pension revaluation plus an extra increase. The Ministry of Inclusion and Social Security sets all the limits each year. Check the current table with the Seguridad Social.

If you earn more than the maximum, you pay contributions only up to it. That also caps the pension you build from those contributions.

Bonuses and extra payments count

Bonuses and extra payments (pagas extra) are part of your base. Regular extra payments are spread across the months. One-off bonuses are added in the month you receive them. The total stays within the minimum and maximum.

The solidarity contribution above the maximum

Since 2025, pay above the maximum base carries a cuota de solidaridad. It has three tiers, split between employer and employee:

• Up to 10% above the maximum: 0.92% (employer 0.77%, employee 0.15%).
• The part between 10% and 50% above: 1.00% (employer 0.83%, employee 0.17%).
• The part over 50% above: 1.17% (employer 0.97%, employee 0.20%).

These rates rise gradually through 2045. Confirm the current year's rates with the Seguridad Social or your payroll department.

The questions below answer common points on groups, bonuses and the maximum.

Frequently asked questions

Do I pay social security on bonuses and extra payments?

Yes, bonuses and extra payments (pagas extra) count towards your contribution base for common contingencies. Regular extra payments are spread across the monthly base, while a one-off bonus is added in the month you receive it.

How is my cotización group decided?

Your cotización group is set by your professional category in the collective agreement (convenio) or your contract. Group 1 is engineers and graduates, and group 11 is workers under 18. Groups 1 to 7 are measured monthly and groups 8 to 11 daily, so check the group on your contract if your base looks wrong.

How much is the solidarity contribution on pay above the maximum base?

The solidarity contribution (cuota de solidaridad) has three tiers, starting at 0.92% on pay up to 10% above the maximum base. The part between 10% and 50% above pays 1.00%, and the part over 50% above pays 1.17%. These rates are split between employer and employee and rise gradually through 2045.

Is the maximum contribution base the same for every group?

Yes, the maximum base is the same for all groups, and it rises each year with the pension revaluation plus an extra increase.